310 F.3d 640 Marjorie Cathey MILLER, Petitioner-Appellant,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 00-71285. United States Court of Appeals, Ninth Circuit. Argued and Submission Deferred July 9, 2002. Submitted July 16, 2002.* Filed November 8, 2002. Charles H. Hammer, Spokane, Washington, for the petitioner-appellant. Annette M. Wietecha, Department of Justice, Tax Division, Washington, DC, for the […]